SLIDE 1
Local Government's Presentation to the BPOL Subcommittee of SJR - - PDF document
Local Government's Presentation to the BPOL Subcommittee of SJR - - PDF document
Local Government's Presentation to the BPOL Subcommittee of SJR 347, The Commission on the Revision of Virginia's State Tax Code and the Streamlined Sales Tax Project Agreement September 25, 2003 The Honorable Charles D. Crowson, Jr.,
SLIDE 2
SLIDE 3
Local Government's Presentation to the BPOL Subcommittee of SJR 347, The Commission on the Revision of Virginia's State Tax Code and the Streamlined Sales Tax Project Agreement September 25, 2003
Part II. Summary of BPOL Reforms
SLIDE 4
Local Government's Presentation to the BPOL Subcommittee of SJR 347, The Commission on the Revision of Virginia's State Tax Code and the Streamlined Sales Tax Project Agreement September 25, 2003
Part III. Revenue data
SLIDE 5
Local Government's Presentation to the BPOL Subcommittee of SJR 347, The Commission on the Revision of Virginia's State Tax Code and the Streamlined Sales Tax Project Agreement September 25, 2003
Part IV. Appendix
SLIDE 6
A brief history of BPOL in Virginia September 25, 2003 The Business License tax in Virginia has been in place in varying forms for nearly 200 years. It has been a key local tax revenue raising instrument for nearly all of that time. The tax was enacted as a way for cities and towns to finance the cost of the municipal services and infrastructure that businesses desired. The tax initially was a flat fee; consequently, different types of businesses paid different flat fees. The flat fee often was based on a proxy of gross receipts (such as a flat fee per barber chair). Because the same flat fee could be paid by two businesses with very different revenue totals, the flat nature of the license was changed during the 20th Century to the current gross receipts basis
- model. In the late 1940's counties were authorized to levy the tax.
In 1978 the State set rate caps based upon business classification. This was done because rates varied widely across the state. These rate caps were set after careful study of federal government collected data. The data helped to discern how business operating ratios differed. For example a wholesaler’s operating margin (the difference between total gross receipts and what the business has to spend to operate) was much smaller than a physician’s. The enacted caps mirror those in current statute. While the tax is not a true value added tax (VAT), the calibration of rates based
- n operating margins works in a similar manner to a VAT.
The tax generally is considered an accepted and customary method of business taxation. Local tax administrators suggest that where jurisdictions compete with neighboring states for business, it is rare that the tax makes a difference in a corporate or commercial location decision. The tax was reformed in 1996 and many Virginia businesses saw their tax liability substantially
- reduced. Also enacted were new appeals processes, a uniform due date statewide, and Uniform
- Guidelines. The reforms were the result of careful and prolonged discussions between local
governments and the business community. In many ways local governments made what they thought were reasonable concessions in order to meet the business community’s concerns.
SLIDE 7
BPOL as a percentage of Local-Generated Revenue: FY 2002 (VACo, VML, and Commissioners of the Revenue)
APA Data
CITIES FY2002 Total Locality Local Revenue BPOL Revenue BPOL %
Fairfax 60,574,642 $ 6,904,904 $ 11% Winchester 42,287,649 $ 4,400,163 $ 10% Norton 7,002,797 $ 688,470 $ 10% Harrisonburg 47,422,085 $ 4,286,104 $ 9% Salem 43,662,010 $ 3,404,773 $ 8% Roanoke 150,836,394 $ 11,288,675 $ 7% Fredericksburg 46,719,566 $ 3,432,061 $ 7% Martinsville 19,541,189 $ 1,432,066 $ 7% Alexandria 326,504,282 $ 22,233,330 $ 7% Danville 49,875,984 $ 3,386,808 $ 7% Falls Church 35,976,493 $ 2,370,280 $ 7% Galax 10,158,052 $ 663,133 $ 7% Colonial Heights 31,966,678 $ 2,000,300 $ 6% Petersburg 38,876,719 $ 2,384,172 $ 6% Williamsburg 27,313,845 $ 1,622,735 $ 6% Emporia 9,804,221 $ 573,958 $ 6% Chesapeake 293,736,281 $ 17,068,149 $ 6% Staunton 29,617,987 $ 1,678,923 $ 6% Richmond 397,905,129 $ 22,450,478 $ 6% Norfolk 338,496,831 $ 18,644,013 $ 6% Hampton 184,620,054 $ 9,465,035 $ 5% Charlottesville 81,811,569 $ 4,048,837 $ 5% Franklin 13,103,376 $ 645,806 $ 5% Virginia Beach 621,183,507 $ 28,693,305 $ 5% Hopewell 29,447,395 $ 1,331,325 $ 5% Waynesboro 28,133,062 $ 1,261,721 $ 4% Newport News 257,772,656 $ 11,373,050 $ 4% Bristol 27,713,165 $ 1,191,861 $ 4% Lexington 10,209,254 $ 435,441 $ 4% Bedford 7,561,155 $ 321,748 $ 4% Suffolk 83,904,451 $ 3,460,903 $ 4% Portsmouth 116,666,394 $ 4,692,995 $ 4% Lynchburg 108,543,364 $ 4,314,991 $ 4% Covington 11,312,253 $ 443,520 $ 4% Manassas Park 16,996,607 $ 632,023 $ 4% Manassas 70,505,186 $ 2,063,266 $ 3% Radford 13,562,400 $ 344,276 $ 3% Buena Vista 6,814,788 $ 151,461 $ 2% Poquoson 14,349,821 $ 306,920 $ 2%
City Totals 3,712,489,291 $ 206,091,979 $ 6%
9/25/03 1
SLIDE 8
BPOL as a percentage of Local-Generated Revenue: FY 2002 (VACo, VML, and Commissioners of the Revenue)
APA Data
COUNTIES FY2002 Total Locality Local Revenue BPOL Revenue BPOL %
Arlington 521,050,820 $ 45,661,097 $ 9% Albemarle 114,850,490 $ 6,849,226 $ 6% Henrico 378,730,192 $ 22,315,226 $ 6% Chesterfield 344,210,851 $ 15,771,642 $ 5% James City 90,051,143 $ 3,923,734 $ 4% York 76,235,784 $ 3,315,908 $ 4% Fairfax 2,224,571,446 $ 92,084,691 $ 4% Roanoke 105,511,585 $ 4,272,833 $ 4% New Kent 14,235,340 $ 571,439 $ 4% Frederick 69,068,725 $ 2,748,217 $ 4% Augusta 53,793,640 $ 2,067,401 $ 4% King George 22,781,091 $ 840,367 $ 4% Henry 38,581,556 $ 1,300,017 $ 3% Loudoun 434,002,231 $ 14,006,729 $ 3% Prince William 479,407,000 $ 13,385,000 $ 3% Warren 31,607,158 $ 829,240 $ 3% Gloucester 34,918,473 $ 900,846 $ 3% Rockbridge 21,098,280 $ 524,759 $ 2% Caroline 19,787,322 $ 489,361 $ 2% Spotsylvania 121,825,906 $ 2,499,350 $ 2% Goochland 23,912,659 $ 490,323 $ 2% Prince George 25,400,187 $ 463,475 $ 2% Botetourt 28,141,055 $ 502,783 $ 2% Dinwiddie 21,669,768 $ 365,309 $ 2% Amelia 8,745,899 $ 141,513 $ 2% Alleghany 19,530,074 $ 310,270 $ 2% Greensville 9,449,748 $ 142,216 $ 2% Greene 14,324,355 $ 196,854 $ 1% Nottoway 9,081,944 $ 113,444 $ 1% Mathews 9,479,514 $ 116,097 $ 1% Cumberland 7,368,942 $ 84,228 $ 1% Fauquier 91,409,591 $ 878,749 $ 1% Isle of Wight 33,700,647 $ 302,004 $ 1% Page 16,611,036 $ 117,400 $ 1% Amherst 21,971,579 $ 147,383 $ 1% Southampton 13,221,955 $ 86,144 $ 1% Louisa 32,392,516 $ 191,813 $ 1% Halifax 22,029,038 $ 127,106 $ 1%
County Totals 5,604,759,540 $ 239,134,194 $ 4%
9/25/03 2
SLIDE 9
BPOL as a percentage of Local-Generated Revenue: FY 2002 (VACo, VML, and Commissioners of the Revenue)
APA Data
TOWNS FY2002 Total Locality Local Revenue BPOL Revenue BPOL %
Farmville 3,936,058 $ 970,881 $ 25% Marion 2,474,337 $ 421,209 $ 17% Richlands 1,852,121 $ 298,215 $ 16% Wytheville 5,084,959 $ 793,409 $ 16% Warrenton 6,534,104 $ 987,283 $ 15% Herndon 21,293,830 $ 3,127,129 $ 15% Wise 2,193,104 $ 302,288 $ 14% Abingdon 6,423,675 $ 851,803 $ 13% Ashland 3,636,054 $ 488,908 $ 13% Vienna 13,058,473 $ 1,747,331 $ 13% Rocky Mount 3,141,702 $ 407,134 $ 13% Culpeper 5,748,832 $ 731,681 $ 13% Bluefield 2,668,236 $ 331,663 $ 12% Front Royal 5,284,811 $ 574,444 $ 11% Woodstock 2,416,850 $ 252,908 $ 10% Dumfries 2,058,957 $ 210,443 $ 10% Vinton 3,651,139 $ 359,114 $ 10% Purcellville 3,272,789 $ 319,372 $ 10% South Hill 3,783,676 $ 360,607 $ 10% Blacksburg 12,443,728 $ 1,185,744 $ 10% Blackstone 1,650,535 $ 154,296 $ 9% Leesburg 20,967,710 $ 1,785,499 $ 9% Big Stone Gap 2,263,313 $ 190,217 $ 8% Clifton Forge 1,451,550 $ 119,669 $ 8% Luray 2,380,313 $ 193,518 $ 8% Christiansburg 10,372,493 $ 838,253 $ 8% South Boston 5,366,254 $ 423,181 $ 8% Bridgewater 1,683,641 $ 128,451 $ 8% Pulaski 4,806,628 $ 351,197 $ 7% Smithfield 3,514,640 $ 233,687 $ 7% Strasburg 1,833,180 $ 73,854 $ 4% Chincoteague 2,488,216 $ 82,499 $ 3% West Point 5,148,001 $ 151,171 $ 3% Colonial Beach 3,120,126 $ 89,978 $ 3% Orange 1,682,974 $ 7,313 $ 0%
Town Totals 179,687,009 $ 19,544,349 $ 11% GRAND TOTALS 9,496,935,840 $ 464,770,522 $ 5%
9/25/03 3
SLIDE 10
BPOL/Sales Tax Comparison: FY 2001 (VACo, VML, and Commissioners of the Revenue)
APA Data 2001 Business
- Est. Revenue
Potential Loss/Gain Locality License Taxes Half-Cent Sales Tax to Locality City Alexandria 20,762,586 $ 10,365,404 $ (10,397,183) $ Bedford 345,025 $ 483,934 $ 138,909 $ Bristol 1,192,973 $ 1,707,976 $ 515,003 $ Buena Vista 198,375 $ 159,039 $ (39,336) $ Charlottesville 4,066,836 $ 4,003,311 $ (63,526) $ Chesapeake 16,752,599 $ 12,165,768 $ (4,586,831) $ Clifton Forge 153,990 $ 118,326 $ (35,664) $ Colonial Heights 2,089,002 $ 2,709,776 $ 620,774 $ Covington 523,934 $ 561,761 $ 37,827 $ Danville 3,360,151 $ 3,384,460 $ 24,309 $ Emporia 643,980 $ 670,441 $ 26,461 $ Fairfax 6,997,293 $ 4,868,871 $ (2,128,423) $ Falls Church 2,571,018 $ 1,749,010 $ (822,008) $ Franklin 529,408 $ 630,143 $ 100,735 $ Fredericksburg 3,135,701 $ 3,899,729 $ 764,028 $ Galax 685,050 $ 917,733 $ 232,683 $ Hampton 8,872,421 $ 5,711,065 $ (3,161,357) $ Harrisonburg 4,260,231 $ 4,080,867 $ (179,365) $ Hopewell 1,351,481 $ 809,514 $ (541,967) $ Lexington 426,004 $ 318,832 $ (107,172) $ Lynchburg 4,563,489 $ 5,796,024 $ 1,232,535 $ Manassas 1,820,063 $ 2,545,693 $ 725,630 $ Manassas Park 589,818 $ 776,543 $ 186,725 $ Martinsville 1,208,205 $ 984,955 $ (223,251) $ Newport News 10,987,284 $ 8,558,827 $ (2,428,457) $ Norfolk 18,352,142 $ 12,747,817 $ (5,604,325) $ Norton 637,863 $ 650,351 $ 12,488 $ Petersburg 2,071,112 $ 1,461,353 $ (609,760) $ Poquoson 305,299 $ 187,590 $ (117,710) $ Portsmouth 4,891,970 $ 2,264,102 $ (2,627,869) $ Radford 330,491 $ 375,805 $ 45,314 $ Richmond 21,706,143 $ 12,488,759 $ (9,217,385) $ Roanoke 11,444,528 $ 8,838,381 $ (2,606,147) $ Salem 3,358,883 $ 2,423,755 $ (935,129) $ Staunton 1,357,172 $ 1,710,495 $ 353,323 $ Suffolk 2,990,623 $ 2,160,965 $ (829,658) $ Virginia Beach 29,164,132 $ 19,856,162 $ (9,307,971) $ Waynesboro 1,332,646 $ 1,217,310 $ (115,336) $ Williamsburg 1,592,792 $ 1,860,469 $ 267,677 $ Winchester 4,237,681 $ 3,956,287 $ (281,395) $
Total City 201,860,394 $ 150,177,591 (51,682,803) $
9/25/03 1
SLIDE 11
BPOL/Sales Tax Comparison: FY 2001 (VACo, VML, and Commissioners of the Revenue)
APA Data 2001 Business
- Est. Revenue
Potential Loss/Gain Locality License Taxes Half-Cent Sales Tax to Locality
County
Accomack 46,985 $ 1,050,191 $ 1,003,206 $ Albemarle 7,203,147 $ 4,779,110 $ (2,424,038) $ Alleghany 533,331 $ 246,734 $ (286,598) $ Amelia 126,505 $ 228,171 $ 101,666 $ Amherst 616,603 $ 969,485 $ 352,882 $ Appomattox
- $
330,851 $ 330,851 $ Arlington 41,749,809 $ 14,699,139 $ (27,050,670) $ Augusta 1,774,612 $ 1,752,500 $ (22,112) $ Bath 1,103 $ 387,945 $ 386,842 $ Bedford 331,582 $ 991,388 $ 659,806 $ Bland
- $
94,683 $ 94,683 $ Botetourt 528,038 $ 813,322 $ 285,284 $ Brunswick
- $
289,725 $ 289,725 $ Buchanan
- $
636,295 $ 636,295 $ Buckingham
- $
214,133 $ 214,133 $ Campbell 2,860 $ 1,462,190 $ 1,459,330 $ Caroline 521,275 $ 475,589 $ (45,686) $ Carroll
- $
- $
- $
Charles City
- $
79,463 $ 79,463 $ Charlotte
- $
212,927 $ 212,927 $ Chesterfield 18,621,942 $ 13,972,996 $ (4,648,947) $ Clarke 18,160 $ 271,768 $ 253,608 $ Craig
- $
51,277 $ 51,277 $ Culpeper
- $
1,781,241 $ 1,781,241 $ Cumberland 70,677 $ 146,020 $ 75,343 $ Dickenson
- $
255,026 $ 255,026 $ Dinwiddie 339,937 $ 380,553 $ 40,616 $ Essex
- $
630,694 $ 630,694 $ Fairfax 87,846,862 $ 67,141,595 $ (20,705,267) $ Fauquier 988,347 $ 2,342,743 $ 1,354,396 $ Floyd
- $
214,806 $ 214,806 $ Fluvanna
- $
268,977 $ 268,977 $ Franklin 3,249 $ 1,680,785 $ 1,677,536 $ Frederick 2,456,663 $ 2,573,319 $ 116,656 $ Giles
- $
507,412 $ 507,412 $ Gloucester 990,348 $ 1,173,487 $ 183,139 $ Goochland 445,938 $ 600,904 $ 154,966 $ Grayson
- $
209,090 $ 209,090 $ Greene 199,879 $ 311,201 $ 111,322 $ Greensville 203,643 $ 113,012 $ (90,631) $ Halifax 131,033 $ 1,062,288 $ 931,255 $ Hanover 420,832 $ 5,361,545 $ 4,940,713 $ Henrico 23,092,647 $ 22,546,725 $ (545,923) $ Henry 1,417,155 $ 2,064,550 $ 647,395 $ Highland
- $
36,152 $ 36,152 $ Isle of Wight 370,737 $ 703,074 $ 332,337 $ James City 3,724,719 $ 3,365,004 $ (359,716) $ King & Queen
- $
90,191 $ 90,191 $ 9/25/03 2
SLIDE 12
BPOL/Sales Tax Comparison: FY 2001 (VACo, VML, and Commissioners of the Revenue)
APA Data 2001 Business
- Est. Revenue
Potential Loss/Gain Locality License Taxes Half-Cent Sales Tax to Locality King George 863,252 $ 411,846 $ (451,407) $ King William
- $
251,401 $ 251,401 $ Lancaster
- $
425,589 $ 425,589 $ Lee
- $
479,782 $ 479,782 $ Loudoun 12,341,422 $ 15,523,336 $ 3,181,914 $ Louisa 155,412 $ 518,247 $ 362,835 $ Lunenburg
- $
150,762 $ 150,762 $ Madison
- $
322,346 $ 322,346 $ Mathews 143,368 $ 140,191 $ (3,177) $ Mecklenburg
- $
1,187,221 $ 1,187,221 $ Middlesex 75 $ 330,227 $ 330,152 $ Montgomery
- $
2,935,653 $ 2,935,653 $ Nelson 25,193 $ 355,484 $ 330,291 $ New Kent 573,405 $ 328,452 $ (244,953) $ Northampton
- $
- $
- $
Northumberland
- $
257,569 $ 257,569 $ Nottoway 113,879 $ 409,128 $ 295,249 $ Orange
- $
713,751 $ 713,751 $ Page 170,210 $ 539,338 $ 369,128 $ Patrick
- $
303,861 $ 303,861 $ Pittsylvania 112,256 $ 804,606 $ 692,350 $ Powhatan 52,820 $ 400,894 $ 348,074 $ Prince Edward
- $
982,153 $ 982,153 $ Prince George 480,965 $ 508,188 $ 27,223 $ Prince William 11,806,000 $ 15,801,500 $ 3,995,500 $ Pulaski
- $
1,020,898 $ 1,020,898 $ Rappahannock
- $
153,284 $ 153,284 $ Richmond
- $
557,254 $ 557,254 $ Roanoke 4,079,494 $ 3,104,871 $ (974,623) $ Rockbridge 552,564 $ 835,564 $ 283,000 $ Rockingham
- $
1,774,626 $ 1,774,626 $ Russell
- $
569,449 $ 569,449 $ Scott
- $
560,452 $ 560,452 $ Shenandoah
- $
1,100,945 $ 1,100,945 $ Smyth
- $
804,077 $ 804,077 $ Southampton 100,694 $ 155,629 $ 54,935 $ Spotsylvania 2,352,826 $ 4,629,853 $ 2,277,027 $ Stafford
- $
2,956,246 $ 2,956,246 $ Surry 46,090 $ 85,801 $ 39,711 $ Sussex 42,792 $ 203,479 $ 160,687 $ Tazewell
- $
1,909,389 $ 1,909,389 $ Warren 892,180 $ 801,007 $ (91,173) $ Washington
- $
2,173,015 $ 2,173,015 $ Westmoreland
- $
255,163 $ 255,163 $ Wise
- $
1,152,042 $ 1,152,042 $ Wythe
- $
1,109,990 $ 1,109,990 $ York 3,253,758 $ 2,416,777 $ (836,981) $
Total County 232,937,273 $ 231,981,590 $ (955,683) $
9/25/03 3
SLIDE 13
BPOL/Sales Tax Comparison: FY 2001 (VACo, VML, and Commissioners of the Revenue)
APA Data 2001 Business
- Est. Revenue
Potential Loss/Gain Locality License Taxes Half-Cent Sales Tax to Locality
Towns
Abingdon 750,813 $ 176,453 $ (574,360) $ Ashland 639,804 $ 138,931 $ (500,873) $ Big Stone Gap 206,291 $ 58,095 $ (148,197) $ Blacksburg 1,132,887 $ 419,840 $ (713,048) $ Blackstone 130,552 $ 71,695 $ (58,857) $ Bluefield 237,762 $ 117,289 $ (120,473) $ Bridgewater 147,791 $ 42,114 $ (105,677) $ Chincoteague 89,962 $ 56,499 $ (33,464) $ Christiansburg 799,324 $ 526,510 $ (272,815) $ Colonial Beach
- $
- $
- $
Culpeper 702,407 $ 328,479 $ (373,928) $ Dumfries 201,094 $ 210,577 $ 9,483 $ Farmville 1,004,643 $ 124,361 $ (880,283) $ Front Royal 484,820 $ 246,060 $ (238,761) $ Herndon 3,818,120 $ 785,790 $ (3,032,331) $ Leesburg 1,978,244 $ 1,435,799 $ (542,445) $ Luray 205,522 $ 62,106 $ (143,417) $ Marion 359,722 $ 91,424 $ (268,298) $ Pulaski 355,322 $ 184,587 $ (170,735) $ Richlands 276,420 $ 85,279 $ (191,141) $ Rocky Mount 474,894 $ 71,728 $ (403,167) $ Smithfield 284,661 $ 88,139 $ (196,522) $ South Boston 420,537 $ 175,287 $ (245,251) $ South Hill 391,007 $ 90,330 $ (300,677) $ Strasburg 65,883 $ 53,839 $ (12,044) $ Tazewell 135,920 $ 99,331 $ (36,590) $ Vienna 1,705,520 $ 489,929 $ (1,215,591) $ Vinton 339,772 $ 412,897 $ 73,125 $ Warrenton 923,169 $ 137,668 $ (785,502) $ West Point 223,735 $ 88,314 $ (135,421) $ Wise 275,039 $ 38,205 $ (236,835) $ Wytheville 598,333 $ 133,688 $ (464,646) $
Total Town 19,359,970 $ 7,041,236 $ (12,318,734) $ Grand Total 454,157,637 $ 389,200,417 $ (64,957,220) $
9/25/03 4
SLIDE 14
Summary of BPOL Tax Reforms From 1964 to 1975, there was little statutory restraint on the authority of local governments to impose local business license taxes at whatever rate they chose. The 1975 General Assembly froze local license tax rates as of Dec. 31, 1974, and maintained the freeze until 1978. In 1978, following the recommendations of the Revenue Resources and Economic Commission, the GA enacted the current four major categories and rate limitations now found in 58.1-3706. The General Assembly began scrutinizing the BPOL tax again in 1993. This study continued for three years.
- One of the outcomes of the first year of the BPOL study was the
requirement that the Tax Commissioner update the BPOL guidelines by July 1, 1995 and every three years thereafter.
- During the second year, meetings were held between local governments
and the business community to hammer out the details of achieving uniformity with BPOL. This collaboration resulted in HB 2351 in the 1995 session which included thresholds of $100,000 of gross receipts. This bill was not reported out of committee. However, local governments continued to work with the business community to agree on a model
- rdinance, and the ordinance was completed for voluntary local
implementation effective July 1, 1995. Localities were strongly encouraged to adopt this model ordinance.
- In 1996, the BPOL Uniform Ordinance was passed by the General
Assembly (SB 293 and SB 587) with an effective date of January 1, 1997. Effective January 1, 1997, the BPOL Uniform Ordinance: Established a mandatory administrative appeals procedure
- An initial appeal to local assessing official
- A subsequent appeal to tax commissioner; and
- A stay of tax collections while appeals are pending
Changed the penalty and interest rules to:
- Require the payment of interest on all refunds at the same rate charged on
assessments
- Treat interest as a charge for the use of funds, regardless of fault; and
- Standardize and liberalize the rules for waiving penalties
Established March 1 as the due date for license applications, effective no later than 2001.
SLIDE 15
Clarified that certain moneys received by a licensable business are excluded from its taxable gross receipts. Established a new deduction for receipts from business conducted in another state
- r foreign country that is subject to income tax tax in the other state or foreign
country. Established thresholds and maximum fees for BPOL tax liability: Population Gross Receipts Threshold Maximum Fee Over 50,000 $100,000 $100 25,000 to 50,000 $ 50,000 $50 Under 25,000 No threshold amount $30 Note: These thresholds and maximum fees have had a significant impact on the number
- f businesses which pay BPOL in 2003.
In Fairfax County, the following FY 2003 statistics are of interest: 18,418 Fee based licenses (gross receipts in excess of $100,000; tax rate per $100 of gross receipts applied) 5,128 Zero fee license. Issued at no charge because the business had less than $10,000 in gross receipts. 8,288 Flat fee licenses at $30 per license. Gross receipts between $10,000 and $50,000. 5,685 Flat fee licenses at $50 per license. Gross receipts between $50,000 and $100,000. 37,519 Total licenses issued. 18,418 Fee based licenses (49%) 19,101 Flat fee or no fee licenses (51%) 37,519 Total The mandatory appeals procedure established for BPOL in 1996 was later expanded to all
- ther local business taxes (machinery and tools, business tangible personal property, and
merchant’s capital) by the 1999 General Assembly, effective January 1, 2000.
SLIDE 16